Pre-Payment of Property Taxes

The Wisconsin Department of Revenue (DOR) would like to provide the following information due to the increased number of inquiries related to property tax pre-payments.

Under state law (sec. 74.13, Wis. Stats.), general property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the third Monday in December each year. This means:

• Pre-payment of 2017 taxes was allowed from August 1, 2017 to December 18, 2017
• Pre-payment of 2018 taxes may be made from August 1, 2018 to December 17, 2018

Property owners cannot pre-pay December 2018 taxes at this time. There is one exception–businesses ceasing operation may pre-pay personal property taxes on a commercial business any time before December 17, 2018 in the year it ceases.